In the case of B2B services provided by an Austrian entrepreneur to German recipients falling under the general rule, the place of supply does not shift (from Germany to Austria) even if the supplier issues an incorrect invoice (lack of description of the service, lack of reference to the transfer of the tax liability) and fails to fulfill their obligations (e.g., submission of recapitulative statements, verification of the validity of the recipient’s VAT identification number).Federal Fiscal Court, March 31, 2023, RV/5100024/2023
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